The 16th draft ruleset is comprised of the following eight rules specific to US GAAP filers:

• Financial Statement Tables Dimensional Cross Check – calls attention to situations where dimensional values are inconsistent with the reported sum of those values
• Financial Statement Tables Calculation Check of Required Context – searches for child elements that do not sum to a reported aggregation of those elements for a required context
• Incorrect Transition Elements Used – warns the use of certain line item elements that should no longer be used because of changes in accounting standards
• Components of Equity on the Balance Sheet – alerts to situations where the equity/capital components axes are incorrectly used on the balance sheet
• Missing Components of the Equity Axis – verifies facts that are expected to be included on the Equity Components Axis
• Breakdown of Lease Liabilities & Assets Across Financial Statement Line Items – determines when lease items are present but not included in the presentation
• Income Before Tax Equity Method – guarantees that the element Income before income tax, Non Controlling Interest and Equity Method Investments, is used correctly
• Incorrect Line Item Reference – confirms the appropriate use of extensible lists on the balance sheet

To access approved rules and guidance, visit the Approved Validation Rules webpage. For further information, contact the XBRL US Data Quality Committee and the Center for Data Quality.

Sources:

Webinar: DQC 16th Ruleset Public Review (xbrl.us)

Public Exposure of Validation Rules & Guidance (xbrl.us)